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STEPHENSON v. UNITED STATES

No. 64-C-32-R.

238 F.Supp. 660 (1965)

Elizabeth W. STEPHENSON and The First National Exchange Bank of Virginia, Executors and Trustees under the will of Walter G. Stephenson, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court W. D. Virginia, Roanoke Division.

February 9, 1965.

Attorney(s) appearing for the Case

Joseph Wysor Smith, Hazlegrove, Shackelford & Carr, Roanoke, Va., for plaintiffs.

C. Moxley Featherston, Myron C. Baum, H. Stennis Little, Jr., Dept. of Justice, Washington, D. C., Thomas B. Mason, U. S. Atty., Roanoke, Va., for defendant.

MICHIE, District Judge.

This is an action by the plaintiffs to recover certain estate taxes paid to the Internal Revenue Service by the estate of Walter G. Stephenson upon the alleged wrongful assessment and collection of the tax by the District Director.

The question presented is whether the value of certain real estate which the decedent, Walter G. Stephenson, transferred to his wife should be included in the decedent's gross estate under 26 U.S. C.A. &...

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